Kangmei Pharmaceutical Financial Fraud Case Triggered Enterprise Credit File Management

To promote the in-depth development of socialist market economy,accelerate the construction of domestic unified market,credit level has become more and more attention,frequent enterprise financial fraud phenomenon in recent years,enterprise credit file management is constantly optimize the management of our enterprises around the problem.In this paper,Kangmei pharmaceutical financial fraud incident as a breakthrough point,the study of our enterprise credit file management problems.In the management of enterprise credit files,enterprises,governments,trade associations,archives administrative departments and credit agencies all have some problems: The content of enterprise credit files is not comprehensive enough,the degree of interconnection of credit files between government departments is not high enough,the supervision and guidance of archives administrative departments on enterprise credit files is relatively short,the collection and sharing of credit information of trade associations need to be improved,and the disclosure of enterprise credit file information by credit investigation agencies is not perfect enough.Then,by referring to the theory of file management,the theory of double value of documents and the theory of externality,this paper puts forward the corresponding solution strategies from these five aspects,and suggests enterprises to improve their credit file content construction.Coordination between government departments to break the "information island";Trade associations improve the quality of credit information collection and sharing;The archives administration department actively participates in the formulation of measures for the management of enterprise credit files;Credit investigation agencies will speed up the full publication of enterprise credit files.The author believes that the effective management of enterprise credit files can be realized by means of multi-subject joint supervision,improving laws and regulations,and integrating digital archives and e-government.The author summarizes and puts forward strategies to strengthen the construction of enterprise credit file system so as to prevent fraud of enterprise credit files in the future.